Newsflash: Mortgage in my name, want to sell, but for my mother to have the money.

Hello, not sure if this is the best forum for this but figured that I would try. I have a home in PA, with an FHA mortgage on it, which is not my primary residence, where my mother lives. The entire point of my buying it was for her to live in it. I do not own any other properties or have any other mortgages at the moment, but I would like to. I live out of state now for work. I’d like to now sell the house, but for any proceeds to go to my mother for her to purchase something in her name. The house has appreciated quite a bit. I’m trying to understand the impact to me if selling and having the money either in my mothers name; or used for a down payment for another home that would be in my mothers name. My concern is penalties, taxes, etc that I would be liable for. Any advice is welcome. Thank you.